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The economic and demographical development in Europe in the last few decades has led to increased pressure on effectiveness in the healthcare industry. The growing importance of performance management in this industry resulted in agreater focus on management accounting practices capable of...
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The International Financial Reporting Standard (IFRS) 15, ‘Revenue from Contracts with Customers’, became effective for National Health Service (NHS) bodies from the annual period beginning 1 April 2018. NHS Foundation Trusts, as part of UK public sector organisations, adopted IFRS for their...
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